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Capital account (financial accounting): Difference between revisions

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{{Short description|Business bookkeeping structure}}
In financial accounting, the '''capital account''' is one of the accounts in shareholders' equity. Sole [[proprietorship]]s have a single capital account in the owner's equity. [[Partnership]]s maintain a capital account for each of the partners.
In financial accounting, the '''capital account''' is one of the accounts in shareholders' equity. Sole [[proprietorship]]s have a single capital account in the owner's equity. [[Partnership]]s maintain a capital account for each of the partners.


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*[[Capital account]] (macroeconomics)
*[[Capital account]] (macroeconomics)


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{{accounting-stub}}


[[Category:Financial capital]]
[[Category:Financial accounting]]
[[Category:Financial accounting]]

Latest revision as of 02:22, 28 February 2024

In financial accounting, the capital account is one of the accounts in shareholders' equity. Sole proprietorships have a single capital account in the owner's equity. Partnerships maintain a capital account for each of the partners.

References

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See also

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